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NY A80867

March 11, 1996

CLA-2-95:RR:NC:FC:224 A80867


TARIFF NO.: 9503.41.0010; 4202.92.4500

Cindy Hazlett
Applause Inc.
6101 Variel Ave.
PO Box 4183
Woodland Hills, CA 91365-4183

RE: The tariff classification of a stuffed toy in a bag from China.

Dear Ms. Hazlett:

In your letter dated February 26, 1996, you requested a tariff classification ruling.

The merchandise consists of a plush stuffed bear, white in color and wearing red and white shorts printed with the Coca-Cola logo. The toy bear will be packaged for sale at retail in a polyvinyl chloride (PVC) bag equipped with a zippered opening and carrying straps. The outside of the bag is marked with the Coca- Cola trademark. The PVC bag is of a kind similar to those items sold at retail and used as travel bags. Samples will be returned to your office, as requested.

Classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is made in accordance with the General Rules of Interpretation (GRIs). The systematic detail of the harmonized system is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied. The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRIs.

The submitted sample cannot be classified by reference to GRI 1 because it consists of individual components that are classifiable in different headings of the tariff. The stuffed animal is classifiable in heading 9503, HTSUSA, as toys. The plastic bag is classifiable in heading 4202, HTSUSA, as a travel bag. We must now determine if the article is classified as a set, or whether its components are seperately classifiable.

While the toy component of the article is designed to be a plaything for amusement, the plastic bag component serves a different need which is to transport and store the toy component with which it is entered. Explanatory Note X(b) to GRI 3(b), the next basis of classification states that:

For the purposes of this Rule, the term "goods put up in sets for retail sale" shall be taken to mean goods which:

(b) consist of products or articles put up together to meet a particular need or carry out a specific activity...

The bag and its toy component are not mutually complementary, not adapted to one another, and are not put up to meet one particular need or carry out a specific activity. Thus, the goods do not comprise a set.

We also note that certain containers may be classified with the articles they are designed to hold, if the requirements of GRI 5(a) are met. In pertinent part, GRI 5(a) states that:

Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long- term use and entered with the article for which they are intended, shall be classified with such articles when of a kind normally sold therewith.

It is the case or container itself which must be specially shaped or fitted to contain a specific article. We do not regard the sample plastic bag as one that is specially shaped or fitted to accomodate the stuffed toy bear, and find that GRI 5(a) does not operate to make the container classifiable with its toy. Therefore, each individual component, the bear and its container, is seperately classifiable.

The applicable subheading for the stuffed Coca-Cola bear will be 9503.41.0010, HTSUSA, which provides for "Toys representing animals or non-human creatures...: Stuffed toys and parts and accessories thereof." The rate of duty will be free.

The applicable subheading for the carry bag will be 4202.92.4500, HTSUSA, which provides for "Trunks, suitcases, vanity cases, attache cases...and similar containers; traveling bags, toiletry bags...of sheeting of plastics...(con.): Other (con.): With outer surface of sheeting of plastic or of textile materials: Travel, sports and similar bags: Other." The rate of duty will be 20 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Thomas A. McKenna at 212-466-5475.


Roger J. Silvestri

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